Ramseena Najas vs. The Deputy Commissioner Of Customs

WP(C)/16882/2024HC KeralaGSTCNR KLHC01104340202410 May 2024Bench: HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN3 pages
For Petitioner: JAVAD MOIDU, JIJO JOSE, ABHISHEK
AI SummaryDismissed

Held

The High Court closed the writ petition after recording the petitioner's counsel's submission that the redemption fee and penalty, which were the subject matter, had already been paid.

Facts

The petitioner filed a writ petition challenging actions by customs authorities, including a seizure memo and an order imposing redemption fee and penalty. The petition was filed after a review report and subsequent applications.

Key Issues

The key issue, though not explicitly adjudicated, was likely the legality or quantum of the redemption fee and penalty imposed by customs authorities, which the petitioner subsequently paid.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 10TH DAY OF MAY 2024 / 20TH VAISAKHA, 1946 WP(C) NO. 16882 OF 2024 PETITIONER: RAMSEENA NAJAS, AGED 29 YEARS, PARAMBATH HOUSE, CHERAPURAM P.O, VELOM, KOZHIKODE, PIN – 673507. BY ADVS. JAVAD MOIDU JIJO JOSE ABHISHEK RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF CUSTOMS, AIR INTELLIGENCE UNIT, CALICUT INTERNATIONAL AIRPORT, KARIPUR, MALAPPURAM DISTRICT, KERALA, PIN – 673647. 2 JOINT COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL GST, CENTRAL EXCISE & CUSTOMS, (CUSTOMS PREVENTIVE), C.R. BUILDINGS, MANANCHIRA RD, KOZHIKODE, KERALA, PIN – 673001. SRI SREELAL N WARRIER, SC FOR CENTRAL BOARD OF EXCISE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 16882 OF 2024 -2- JUDGMENT The learned counsel for the petitioner submits that the redemption fee and the penalty have already been paid. This is recorded. Consequently, the Writ Petition is closed. MURALI PURUSHOTHAMAN JUDGE akv

WP(C) NO. 16882 OF 2024 -3-

Appendix — schedule of exhibits
APPENDIX OF WP(C) 16882/2024 PETITIONER EXHIBITS EXHIBIT P1 A TRUE AND CORR

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.